Ess Ess Kay Engineering Company Private Limited ., In re
Date: August 16, 2022
Subject Matter
Roof Mounted Air-Conditioning unit meant for use in Railway Coaches is classifiable under HSN Heading 8415
Summary
Whether roof mounted Air-Conditioning unit especially for use in railway coaches (manufactured as per railway design) classified under HSN 84151090-IGST @ 28% or under HSN 860799-IGST @ 18% as parts of Railway Coaches/Locomotives? The Roof Mounted Ai…
1. M/s ESS ESS KAY ENGINEERING COMPANY PRIVATE LIMITED, as detailed in the table above and hereinafter referred to as ‘applicant’, had submitted an application for advance ruling in form GST ARA-01 dated 13.10.2021 seeking advance ruling on the questions detailed in the table above. 2. Proceedings Under Section 98 of CGST/PGST Act: In this regard personal hearings were held on 18.02.20…